Explore regulations

08 Feb 2024

Minimum Interprofessional Wage by 2024

Minimum Interprofessional Wage by 2024

08 Feb 2024

Modification of the Personal Income Tax Regulations

Publication of Royal Decree 142/2024, of 6 February, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, on withholdings and advance payments.

02 Jan 2024

Amendments to the VAT Regulation, the Excise Duty Regulation and the Regulation on mutual agreement procedures in the field of direct taxation

Royal Decree 11/71/2023 of 27 December.

27 Dec 2023

Objective assessment method for income tax and the special simplified VAT system for 2024

Publication of OrderHFP/1359/2023, of 19 December, by which the objective assessment method of Personal Income Tax and the special simplified system of Value Added Tax are developed for the year 2024.

11 Dec 2023

New Veri*Factu Regulation

Royal Decree 1007/2023: Approval of the Regulation that establishes the requirements to be adopted by the computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of invoicing record formats.

13 Sep 2023

All interns will pay contributions as of 2024

Starting January 1, 2024, all companies will be required to register interns with Social Security, regardless of whether they are engaged in paid internships or not.

06 Sep 2023

Advance notice in the event of company closures that result in layoffs of 50 or more employees

Royal Decree 608/2023, of July 11th.

31 Aug 2023

New certification procedure for emerging companies

The Ministerial Order that defines the criteria for assessing which companies can qualify for the benefits and specialties described in Law 28/2022, of December 21st, has been approved.

30 Aug 2023

Changes in employment contract bonuses as of September 1

On September 1st, the new job contract subsidies outlined in Royal Decree-Law 1/2023, of January 10th, on urgent measures regarding labor contract incentives, come into effect.

26 Jul 2023

Approved the development of Mecanisme RED for businesses

The Royal Decree 608/2023, of July 11th, will enable companies to request measures for reducing working hours and suspending employment contracts. It also introduces significant changes in the regulations for collective dismissals.

20 Jul 2023

Hisenda increases the exemption for mileage expenses in the IRPF

The BOE of July 17 published Order HFP/792/2023 revising the amount of per diems and allowances for travel expenses in the IRPF, applicable from July 17, 2023.

19 Jul 2023

The key aspects of the new regime for structural changes in commercial companies (transformation, merger, spin-off, and transfer of assets and liabilities)

The Royal Decree-Law 5/2023, of June 28, with effects from July 29, approves a new comprehensive regime for structural changes in commercial companies, both domestic and cross-border.